Iowa Administrative Code - 12/05/2018

Revenue Department [701] | Agency Listing
Chapter 76 DETERMINATION OF VALUE OF RAILROAD COMPANIES | Chapter Listing (Official Version - PDF format)
Rules PDF RTF Waivers
701.76.1 Definitions of terms.
701.76.2 Filing of annual reports.
701.76.3 Comparable sales.
701.76.4 Stock and debt approach to unit value.
701.76.5 Income capitalization approach to unit value.
701.76.6 Cost approach to unit value.
701.76.7 Correlation.
701.76.8 Allocation of unit value to state.
701.76.9 Exclusions.